IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 33726 - 33750 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201050006 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 12/17/2010 |
| 201050006 | 1223.00-00 | Holding Period of Capital Assets | 12/17/2010 |
| 201050005 | 2601.00-00 | Tax On Generation Skipping Transfers | 12/17/2010 |
| 201050005 | 61.00-00 | Gross Income v. Not Gross Income | 12/17/2010 |
| 201050005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/17/2010 |
| 201050005 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 12/17/2010 |
| 201050005 | 1223.00-00 | Holding Period of Capital Assets | 12/17/2010 |
| 201050004 | 468A.01-00 | In General | 12/17/2010 |
| 201050003 | 468A.01-00 | In General | 12/17/2010 |
| 201050002 | 1362.02-03 | Passive Investment Income | 12/17/2010 |
| 201050001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/17/2010 |
| 201050001 | 7701.00-00 | Definitions | 12/17/2010 |
| 201049048 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/10/2010 |
| 201049047 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 12/10/2010 |
| 201049046 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 12/10/2010 |
| 201049045 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2010 |
| 201049044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2010 |
| 201049043 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2010 |
| 201049043 | 501.03-20 | Religious Organizations | 12/10/2010 |
| 201049042 | 408.03-00 | Rollover Contributions | 12/10/2010 |
| 201049041 | 6302.00-00 | Mode or Time of Collection | 12/10/2010 |
| 201049040 | 56.00-00 | Adjustments In Computing Alternative Minimum Taxable Income | 12/10/2010 |
| 201049039 | 6062.00-00 | Signing of Corporation Returns | 12/10/2010 |
| 201049038 | 167.10-00 | Retirement and Abandonment | 12/10/2010 |
| 201049037 | 6062.00-00 | Signing of Corporation Returns | 12/10/2010 |
